Renewable Energy Tax Credit (Personal) (Nebraska)

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Last modified on February 12, 2015.

Financial Incentive Program

Place Nebraska

Name Renewable Energy Tax Credit (Personal)
Incentive Type Personal Tax Credit
Applicable Sector Residential
Eligible Technologies Solar Thermal Electric, Photovoltaics, Landfill Gas, Wind, Hydroelectric, Geothermal Electric, Fuel Cells, Anaerobic Digestion, Fuel Cells using Renewable Fuels
Active Incentive Yes

Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount Credits are available for a 10-year period:

0.00075/kWh for electricity generated through 9/30/2007;
0.001/kWh from 10/1/2007 - 12/31/2009;
0.00075/kWh from 1/1/2010 - 12/31/2012;
0.0005/kWh on or after 1/1/2013
0.0005/kWh on or after 1/1/2013

Start Date 2006-07-14

Program Budget $50,000

Program Administrator Nebraska Department of Revenue

Date added to DSIRE 2006-05-31
Last DSIRE Review 2014-08-14

References DSIREDatabase of State Incentives for Renewables and Efficiency[1]


Nebraska offers a production-based tax credit to any producer of electricity generated by wind, solar, geothermal, hydropower, fuel cells, or methane gas. To qualify a system must be placed into service on or after July 14, 2006. The credit allowed may be used to reduce the producer’s Nebraska income tax liability or to obtain a refund of state sales and use taxes paid by the producer.

Tax Credit Amount

The value of the credit is based on the amount of electricity produced, and the rate varies based on the year in which the electricity is generated according to the following schedule:

  • $0.00075 per kilowatt-hour (kWh) of electricity generated after July 14, 2006, but before October 1, 2007;
  • $0.001 per kWh for electricity generated on or after October 1, 2007, and before January 1, 2010;
  • $0.00075 per kWh for electricity generated on or after January 1, 2010, and before January 1, 2013; and
  • $0.0005 per kWh for electricity generated on or after January 1, 2013.

The credit may be earned for 10 years after the date that the facility is placed in operation on or after July 14, 2006.


The total amount of renewable energy tax credits that may be used by all taxpayers is limited to $50,000 without additional authorization from the Nebraska Legislature.

This credit may not be claimed by a producer who receives a sales tax exemption for community-based energy development projects.

Incentive Contact

Contact Name Taxpayer Assistance
Department Nebraska Department of Revenue

Address Nebraska State Office Building
Address 2 301 Centennial Mall South
Place Lincoln, Nebraska
Zip/Postal Code 68509-4818
Phone (800) 742-7474
Phone 2 (402) 471-5729


Authorities (Please contact the if there are any file problems.)

Authority 1: R.R.S. Neb. § 77-27, 235
Date Effective 7/14/2006 (amendments effective 10/01/2011)
Date Enacted 2006-04-11

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency"